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V1362-20 12 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · becas públicas

Foreign study scholarships exempt only if studies are homologable or validated

A Spanish resident taxpayer asks whether a public Italian scholarship for an international PhD is exempt from income tax. The DGT states that exemption for foreign studies requires the studies to be homologable or validated.

The question raised

Question posed: Whether the exemption regulated in letter j) of Article 7 of the Personal Income Tax Law applies to said scholarship.

The DGT's ruling

Scholarships for formal studies abroad may be exempt if the degree or teaching is subject to official recognition or validation. If academic recognition is not known in advance, the taxpayer may request a refund of the amounts paid once the official recognition is obtained. Until such validation or recognition occurs, the scholarship amounts are taxed as income from employment.

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